On January 1, 2007, Scissors Corp. issues

$200,000, 5-year, 7% bonds at face value. The entry to record the issuance of the bonds would include a:

(a) debit to cash for $14,000.

(b) debit to bonds payable for $200,000.

(c) credit to bonds payable for $200,000.

(d) credit to bond interest expense of

$14,000.